please show proper working

{2] Prepare a flexible budget for overheads on the basis of the following data. Ascertain the overhead rates at 60% and 20% capacity. variable overheads: At 60% capacitvlitsi Material 20,000 Labour 128,000 Semi-variable overheads: Electricity: 130,000 40% Fixed 60% variable Repairs: 80% fixed 13,000 20% Variable 23,000 Fixed overheads: Depreciation 216,500 Insurance 224,500 Salaries 215,000 Estimated direct labour hours 2,21,000